The taxpayer's calendar for fiscal year 2019 is now available.
A new version of the Service provision locator is available for the year 2019.
Act 16/2012 of 27 December governing tax measures for the consolidation of public finances and the promotion of economic activity, renders taxable by special taxation, among other things, prizes paid out in winnings on State organised Lotteries (SELAE).
Draft Order with amendments to certain parts of Forms 309, 036, 030 and 034 will soon be published in the Official State Gazette
A Draft Order approving Form 233 will soon be published in the Official State Gazette
A Draft Order will be published imminently in the Official State Gazette containing modifications to the following orders: Order HAP/1608/2014, of 4 September, approving form 187, for informative tax returns containing stocks and shares representing capital or assets of collective investment institutions; Order EHA/3435/2007, of 23 November, approving self-assessment forms 117, 123, 124, 126, 128, and 300; Order EHA/3127/2009, of 10 November, approving form 190 for the declaration of annual summaries of tax deductions and incomes on account for individuals relating to earnings from work, financial activities, prizes, and certain capital gains and income allocations; Order EHA/3300/2008, of 7 November, approving form 196 on income from movable capital and income deriving from compensation from any type of financial institution; Order EHA/3895/2004, of 23 November, approving form 198 for the annual tax return for financial assets and other transferable securities transactions; Order HAP/1695/2016, of 25 October, approving form 289, informative tax return on financial accounts in the field of mutual assistance, and containing modifications to other tax regulations; and Order EHA/3202/2008, of 31 October, approving form 291 "Income Tax for Non-Residents.Non-residents with no permanent establishment.Informative Tax Return for the Accounts of Non-Residents".
On 10th December the electronic certificate used to identify the Tax Agency and its suboffices' E-Office is changing.
The ruling of the Supreme Court of 3 October 2018 (sentence 1462/2018) has established as a legal doctrine that “Public benefits for maternity leave received from the Social Security are exempt from Personal Income Tax".
The Directorate General for Taxation interprets that this doctrine is also applicable to paternity benefit paid by the National Social Security Institute.
For the purpose of the provisions of Article 206.bis of Act 58/2003, of 17 December, General Taxation Act, and in accordance with the provisions of Article 194.6 of the General Regulation of the tax management and inspection actions and procedures and of the development of the common taxation procedure norms, approved by Royal Decree 1065/2007 of 27 July, a copy is hereby published of the report of the Advisory Committee on conflict, in application of the regulation regarding the taxpayer “SOCIEDAD 1 SLESP”.
Implementation of the new Worldwide Harmonised Light Vehicle Test Procedure (WLTP) on 1 September, 2018 (Commission Regulation (EU) 2017/1151)
The Commission has approved the Decision of 16 July 2018 which renews the mandate of the EU VAT Forum for a period of four years (being its third mandate).In order to update the business representation, a period is opened that will end on 10 September for new companies to submit their candidatures.They must be national companies carrying out external operations or multinational groups.Tax consultant organisations, consultancy firms, associations that represent the interests of large, small or medium-sized businesses or academics experts may also participate.
Briefing note on Tax on private holiday home rentals in IAE, Personal Income Tax, VAT and IRNR and the new reporting obligation through Form 179.
Starting from 25 May 2018, the new EU General Data Protection Regulation (GDPR) comes into force.The Tax Agency has been reviewing and adapting its procedures to comply with the new requirements introduced in the RGPD.The main objectives of the new regulation include increasing transparency on the use of personal data and reinforcing citizen's rights to protect their data.
The period for requesting an appointment at Tax Agency offices or collaborating entities for drawing up tax returns and amending drafts begins on Tuesday 8 May.You can request an appointment online or through the “Agencia Tributaria” app, at any time of the day, or by calling 901 22 33 44 or 91 553 00 71 from Monday to Friday, from 9am to 7pm.
From 4 April you can file your 2017 Income Tax return online via Renta WEB or through the Tax Agency app.All help services are also available for online filing of tax returns and for consultation, modification and draft tax return confirmation.
As the beginning of the 2017 Income Tax filing campaign draws near, the Tax Agency detected several cases of attempted fraud involving the sending of emails or SMS messages containing malicious links claiming to offer tax refunds.These links are usually to fraudulent websites posing as the Tax Agency and requesting personal details and bank details such as credit card numbers and passwords.
The 2017 income campaign web portal is now available for any Spanish citizen to access information and start preparing for the 2017 tax return period which starts on 4 April.
The Tax Agency has two apps developed for IOS and Android mobile devices: Agencia Tributaria and Cl@ve PIN.These applications are available to download for free from the official Apple App Store and the Google Play Store, and do not contain any advertisements.
A new help service has been incorporated on the VAT and Immediate Supply of Information on VAT (SII) web portals, called "Service provision locator", which resolves the main doubts arising when the business owner performs this type of transaction with foreign clients or suppliers.
As a result of the recent publication of Act 10/2017, of 28 December, modifying Act 12/2002, of 23 May, and approving the Economic Agreement with the Autonomous Community of the Basque Country, some provisions have been changed that affect the levy of VAT.Therefore, the following table has been created, with a view to present the criteria applicable for filing VAT self-assessments, pending a modification of the Economic Agreement between the State and the Regional Community of Navarre.
Main changes to taxation introduced by Royal Decree 1075/2017, of 29 December (Official State Gazette of 30th of the month)
Main changes to taxation introduced by Royal Decree 1074/2017, of 29 December (Official State Gazette of 30th of the month).
Main changes to taxation introduced by Royal Decree 1074/2017, of 29 December (Official State Gazette of 30th of the month)
Main changes to taxation introduced by Royal Decree-Law 20/2017, dated 29 December.